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All Journal Jurnal Akuntansi Multiparadigma Hasanuddin Economics and Business Review Jurnal Teknik Industri : Jurnal Hasil Penelitian dan Karya Ilmiah dalam Bidang Teknik Industri Owner : Riset dan Jurnal Akuntansi Journal TEPAT: Teknologi Terapan untuk Pengabdian Masyarakat Patria Artha Journal of Accounting Dan Financial Reporting JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Ilmiah Akuntansi Manajemen Economy Deposit Journal ( E-DJ) Dinasti International Journal of Management Science International Journal of Economics, Business and Accounting Research (IJEBAR) INTEGRITAS : Jurnal Pengabdian Ilomata International Journal of Tax and Accounting Accounting Profession Journal (APAJI) Journal of Economic, Public, and Accounting (JEPA) JURNAL AKUNTANSI Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Yumary: Jurnal Pengabdian kepada Masyarakat Ekopem: Jurnal Ekonomi Pembangunan International Journal of Educational Research and Social Sciences (IJERSC) ABM: International Journal of Administration, Business and Management AJAR (Asian Journal of Accounting Research) (e-Journal) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INVOICE : JURNAL ILMU AKUNTANSI International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Akuntansi'45 Journal of Social Research Golden Ratio of Social Science and Education Islamic Accounting and Finance Review Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) International Journal of Humanities Education and Social Sciences Jurnal Ilmiah Manajemen dan Kewirausahaan Jurnal Ekonomi Bisnis dan Akuntansi Madani: Jurnal Pengabdian Ilmiah. Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi dan Keuangan Formosa Journal of Science and Technology (FJST) Jurnal Ilmiah Mahasiswa Raushan Fikr Formosa Journal of Applied Sciences (FJAS) Amsir Management Journal Islamic Economic and Business Journal CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) International Journal Of Economics Social And Technology Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Edunity: Kajian Ilmu Sosial dan Pendidikan Asian Journal of Management Analytics Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah JURNAL AKUNTANSI DAN BISNIS Borobudur Accounting Review Return : Study of Management, Economic and Bussines International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) INJURITY: Journal of Interdisciplinary Studies Journal Research of Social Science, Economics, and Management Bata Ilyas Journal of Accounting Paradoks : Jurnal Ilmu Ekonomi Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Economos : Jurnal Ekonomi dan Bisnis International Journal of Management Research and Economics OIKONOMIA: Journal of Economics and Management Science West Science Accounting and Finance Journal of Management, Economic, and Accounting Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang JIAR : Journal Of International Accounting Research Pancasila International Journal of Applied Social Science Jurnal Riset Multidisiplin dan Inovasi Teknologi Journal of Advances in Accounting, Economics, and Management International Journal of Sustainable Applied Sciences (IJSAS) Social Sciences Insights Journal International Journal of Economic Research and Financial Accounting Jurnal Akuntansi Sektor Publik Advances In Social Humanities Research ABM: International Journal of Administration, Business and Management IJMA Akrual: Jurnal Bisnis dan Akuntansi Kontemporer International Journal of Halal System and Sustainability Business, Accounting and Management Journal Advances in Management & Financial Reporting International Journal of Islamic Economics (IJIE) Jurnal Hukum Islam dan Hukum Keluarga International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences International Journal of Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research International Journal of Humanities, Education, and Social Sciences IPSSJ Bata Ilyas Educational Management Review Journal of Multidisciplinary Academic Business Studies Jurnal Ilmiah Manajemen Dan Kewirausahaan
Haliah, Haliah
Departement Of Accounting Hasanuddin Universty, Makassar, South Sulawesi
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Psychological Capital dalam Memoderasi Pengaruh Partisipasi Penyusunan Anggaran, Kompetensi dan Healthy Lifestyle terhadap Kinerja Aparatur Pemerintah Daerah Andi Nurul Tenriwali Hasanuddin; Haliah Haliah; Darwis Said
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1241

Abstract

Penelitian ini bertujuan menguji pengaruh langsung partisipasi penyusunan anggaran, kompetensi dan helthy lifestyle terhadap kinerja aparatur pemerintah daerah dan pengaruh psychological capital sebagai variabel yang memoderasi hubungan antara partisipasi penyusunan anggaran, kompetensi dan healthy lifestyle terhadap kinerja aparatur pemerintah daerah. Penelitian ini menggunakan pendekatan kuantitatif. Penelitian dilaksanakan pada Pemerintah Daerah Kabupaten Kolaka. Objek yang diteliti adalah pegawai ASN yang bekerja di OPD Kabupaten Kolaka yang memiliki pemahaman dan pengetahuan tentang kinerja pemerintah daerah dan sudah memiliki pengalaman bekerja minimal selama satu tahun serta ikut dalam proses penyusunan anggaran. Data diperolah menggunakan metode survei. Instrumen yang digunakan berbentuk kuesioner. Sampel sebanyak 120 responden. Pengambilan sampel dilakukan secara purposif. Data dianalisis menggunakan metode Moderated Regression Analysis (MRA) yang diolah dengan Statistical Package for the Social Sciences (SPSS). Hasil penelitian menunjukkan bahwa partisipasi penyusunan anggaran, kompetensi dan healthy lifestyle berpengaruh signifikan terhadap kinerja aparatur pemerintah daerah. Psychological capital memoderasi pengaruh partisipasi penyusunan anggaran terhadap kinerja aparatur pemerintah daerah. Psychological capital tidak memoderasi pengaruh kompetensi terhadap kinerja aparatur pemerintah daerah. Psychological capital memoderasi pengaruh healthy lifestyle terhadap kinerja aparatur pemerintah daerah.
ANALISIS PENGUKURAN KINERJA PEMERINTAH DAERAH DENGAN MENGGUNAKAN PENDEKATAN VALUE FOR MONEY (STUDI KASUS PADA KABUPATEN NABIRE TAHUN 2019-2021) Indah Putri Nurafifah; Haliah Haliah; Nirwana Nirwana
Jurnal Akuntansi dan Bisnis Vol 2 No 2 (2022): Oktober 2022 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.898 KB) | DOI: 10.51903/jiab.v2i2.170

Abstract

This study aims to determine the performance of Pemerintah Daerah Kabupaten Nabire using the Value For Money approach in 2019-2021. Value For Money is a concept of managing public sector organizations based on three main elements, namely economy, efficiency, and also effectiveness. This research is a quantitative descriptive study, where this research will describe the phenomena or characteristics of the data during the period 2019, 2020 and 2021 using the value for money method approach which consists of the analysis of Economic Ratios, Effectiveness Ratios and Efficiency Ratios. This research was conducted at Pemerintah Daerah Kabupaten Nabire using secondary data sources. Secondary data obtained in the form of documentation, namely the number of results from the APBD and RAPBD of the Pemerintah Daerah Kabupaten Nabire on the DJPK (Directorate General of Fiscal Balance) Data Portal website of the Ministry of Finance: https://djpk.kemenkeu.go.id/portal/data/apbd. This study shows that the performance of the Pemerintah Daerah Kabupaten Nabire has not met the value for money principle because the economic ratio shows a value of > 100% in 2019 and 2021 meaning it is not economical because the realization of expenditure is greater than the budget, the efficiency ratio shows a value of > 100% in 2019 meaning that it is inefficient because the realization of expenditure is greater than the realization of income, and the effectiveness ratio shows a value of <100% in 2019-2020 which means that it is not effective because the realization of income is smaller than the revenue budget.
Implementation of Accountability and Transparency In The Allocation of School Operational Assistance Funds (BOS) During Covid-19. Nurul Asda Fatima; Haliah Haliah; Nirwana Nirwana
Amsir Management Journal Vol 3 No 1 (2022): Oktober
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/amj.v3i1.121

Abstract

UPT SD Negeri 191 Bubun Bia is one of the public schools that also received attention in the form of BOS funds from the government. The purpose of this study was to find out how to apply the principles of transparency and accountability in the management of BOS funds during the COVID-19 pandemic at UPT SD Negeri 191 Bubun Bia. This study uses qualitative methods with descriptive analysis and data collection techniques by means of observation, interviews, and documentation. The distribution of BOS Funds is based on the total number of students, totaling 104 students. The population in this study amounted to 218 people with a sample using purposive sampling of as many as 9 people. The results showed that the application of the principle of transparency at the UPT SD Negeri 191 Bubun Bia was transparent, as seen from the openness in the planning of preparing the RKAS. The benefits of this research are to provide mutual trust between various parties and the transparency of financial statements that can be accounted for
Whether technology and Human Resources competencies supported by periodic audits can improve Village Fund Financial Accountability Haliah; Widyantono Arif; Muh Alief Fahdal Imran; Hasnawiya Hasan
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 2 No 3 (2022): IJHESS-DECEMBER 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v2i3.319

Abstract

The purpose of this study has an orientation to analyze the effect of the use of Information Technology, Human resources competence, and periodic audits that are moderated in the realization of Financial Accountability Bottopenno village fund in Majauleng District Wajo. In order to achieve the formulated research orientation, this study uses quantitative research with descriptive paradigm. Sources of data used are primary data obtained through the distribution of questionnaires and secondary data obtained through the internet and district data. Methods of analysis exist using multiple linear regression and Moderated Regression Analysis (MRA). The results revealed that the use of Information Technology and Human Resource competence has a positive and significant influence on the financial accountability of the village fund. Periodic audits can also be a moderator between the positive and significant influence of information technology utilization and Human Resource competence on financial accountability of village funds.
Financial Accounting System Untuk Mencapai Good Governance Pemerintah Kota Makassar Sarah Alifa; Haliah; Andi Kusumawati
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 2 (2022): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i3.610

Abstract

This study discusses the financial accounting system to achieve good governance of the Makassar City Government. The formulation of the problem in this research is how to apply accrual-based accounting standards in the local government of Makassar City and how to implement the public sector financial accounting system in achieving good governance in the Makassar City government. This study aims to determine the extent to which the application of accounting standards and the implementation of the public sector financial accounting system in achieving good governance in the local government of Makassar City. The benefits of research are the benefits of theory and practice. This type of research is qualitative research. Sources of data used in this study are primary data and secondary data. Methods of data collection using interviews, documentation and library research. The results showed that the financial accounting system in the Makassar city government, especially at the Makassar City Regional Development Planning Agency (BAPPEDA) was in accordance with the rules set by the government and also the financial reporting was in accordance with the principles of good governance (transparency and accountability).
Financial Accounting System Untuk Mencapai Good Governance Pemerintah Kota Makassar Sarah Alifa; Haliah -; Andi Kusumawati
Ekopem: Jurnal Ekonomi Pembangunan Vol 4 No 4 (2022): Ekopem:Jurnal Ekonomi Pembangunan
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/jep.v4i4.3470

Abstract

Penelitian ini membahas tentang sistem akuntansi keuangan untuk mewujudkan good governance Pemerintah Kota Makassar. Rumusan masalah dalam penelitian ini adalah bagaimana penerapan standar akuntansi berbasis akrual pada pemerintah daerah Kota Makassar dan bagaimana penerapan sistem akuntansi keuangan sektor publik dalam mewujudkan good governance di pemerintah Kota Makassar. Penelitian ini bertujuan untuk mengetahui sejauh mana penerapan standar akuntansi dan penerapan sistem akuntansi keuangan sektor publik dalam mewujudkan good governance di pemerintah daerah Kota Makassar. Manfaat penelitian adalah manfaat teori dan praktik. Jenis penelitian ini adalah penelitian kualitatif. Sumber data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Metode pengumpulan data menggunakan wawancara, dokumentasi dan studi pustaka. Hasil penelitian menunjukkan bahwa sistem akuntansi keuangan pada pemerintah kota Makassar khususnya pada Badan Perencanaan Pembangunan Daerah (BAPPEDA) Kota Makassar sudah sesuai dengan aturan yang telah ditetapkan oleh pemerintah dan juga pelaporan keuangan sudah sesuai dengan prinsip-prinsip good governance. (transparansi dan akuntabilitas).
Pelatihan Penyusunan Laporan dan Pelaporan Pajak untuk Koperasi Kabupaten Pindrang Dahniyar Daud; Hisnol Djamali; Haliah; Gunawan; Yudi Akhmad Sadeli; Abdul Rival; Muhammad Alif
Madani: Jurnal Pengabdian Ilmiah Vol. 5 No. 2 (2022): Madani: Jurnal Pengabdian Ilmiah
Publisher : LP2M IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/md.v5i2.2824

Abstract

This training aims to enhance understanding of the processes for recording, preparing, and reporting taxes for Pinrang Regency cooperatives. The participants in this program were the managers and supervisors of each cooperative registered in Pinrang Regency, with 25 participants representing each of the 72 cooperatives in Pinrang Regency. This research method employed a participatory strategy in which subject-matter experts present material in lectures, followed by direct discussions and training on developing joint tax returns. In addition to completing a questionnaire, participants in the BUMDes financial training also employed this strategy. The outcomes of this training indicated that the socialization of tax preparation procedures for cooperatives enhanced managers' knowledge of tax preparation and reporting strategies.
Analisis Penerapan Good Corporate Governance Pada Perum Damri Dalam Masa Pandemi (Studi Kasus: Kantor Cabang Makassar Kec. Biringkanaya Kota Makassar) Ayu Rinathi Minggu; H Haliah; Andi Kusumawati; Regina Eunike
Economics and Digital Business Review Vol. 4 No. 1 (2023): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i1.287

Abstract

Menganalisis penerapan Good Corporate Governance (GCG) pada Perum DAMRI Cabang Makassar adalah tujuan dari penelitian ini. Perum DAMRI merupakan Badan Usaha Milik Negara (BUMN) yang bertugas untuk memfasilitasi transportasi rakyat. Perum DAMRI didirikan berdasarkan Maklumat Kementerian Perhubungan RI No.01/46 tanggal 25 november 1946 dan tugas pokoknya adalah menyelenggarakan angkutan orang dan barang di atas jalan dengan menggunakan kendaraan bermotor. Perusahaan moda transportasi seperti ini umumnya berorientasi pada laba. Selama kurang lebih enam tahun terakhir disamping itu ada pembagian sistem, yaitu sistem penggunaan Plafon (sistem pengawasan rit) dan sistem timetabled/sistem pengarsipan. Jika sistem lama tetap digunakan, biaya operasional akan meningkat, sehingga memerlukan pergantian sistem yang baru. Selain itu, bus pesaing yang memiliki peluang lebih leluasa karena jumlah bus DAMRI yang semakin menurun akibat umur operasional yang semakin tua. Metode pengumpulan data dilakukan dengan wawancara, observasi, serta dokumentasi. Informan pada penelitian ini berjumlah 2 orang yaitu: Manajer Keuangan dan Pengguna jasa Transportasi. Hasil dari penelitian menunjukkan bahwa pembatasan operasional kendaraan umum pada masa pandemi memiliki dampak yang sangat berpengaruh, penurunan pendapatan sangat drastis hingga mencapai 90% yang biasanya perhari 2 juta namun di masa pandemi hanya mendapat 200 ribu, strategi yang dilakukan Perum DAMRI untuk mengoptimalkan kinerja mencapai hasil yang maksimal dan efisien menghadapi masa pandemi dengan beralih dari angkutan manusia ke angkutan logistik, namun belum juga mencapai hasil yang diinginkan. Kata Kunci: Good Corporate Governance, Kinerja, Operasional, Pendapatan.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Belanja Modal Di Provinsi Sulawesi Selatan 2019-2021 Rosmayanti Rosmayanti; H Haliah; Andi Kusumawati
Economics and Digital Business Review Vol. 4 No. 1 (2023): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i1.289

Abstract

Belanja Modal penting karena menawarkan manfaat dan kontribusi berkelanjutan bagi masyarakat umum. Kebutuhan infrastruktur dan pemerintah daerah serta efektivitas pelaksanaan proyek dan partisipasi masyarakat menjadi fokus utama investasi ini. Studi ini menyajikan temuan-temuan awal untuk analisis pengaruh modal belanda terhadap pemerintah kabupaten dan kota di Sulawesi Selatan, serta pendapatan asli daerah, dana alokasi umum, dan dana alokasi khusus. 2019–2021 Sulawesi Selatan Setiap Kota dan Kabupaten memiliki populasi penulis. Sampling sasaran digunakan dalam proses pengambilan sampel sesuai dengan Rencana Pelaksanaan APBD 2019–2021. Analisis yang pertama adalah analisis regresif. Pendapatan Asli Daerah yang positif, Dana Alokasi Umum yang negatif, dan Dana Alokasi Khusus yang positif merupakan hasil dari penelitian Belanja Modal ini.
Komitmen Organisasi, Kualitas Sumber Daya Dan Reward Terhadap Penerapan Anggaran Berbasis Kinerja Putri Ramadhani; H Haliah; Andi Kusumawati; Muhammad Husni
Economics and Digital Business Review Vol. 4 No. 1 (2023): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i1.290

Abstract

Pemerintah sebagai organisasi terbesar di sektor publik dituntut untuk meningkatkan efisensi yang lebih berfokus pada keberhasilan penyelenggaraan good public and corporate governance. Tujuan dari penelitian ini adalah untuk mengetahui apakah komitmen terhadap organisasi, kualitas sumber daya, dan reward berpengaruh terhadap keberhasilan penganggaran berbasis kinerja. Penelitian ini menggunakan metode deskriptif dan pendekatan kausal kuantitatif. 83 Partisipan dalam penelitian ini adalah pengguna anggaran di unit universitas X. Metode pengambilan sampel adalah purposive sampling. Hasil dari penelitian ini menunjukkan bahwa komitmen organisasi, kualitas sumber daya, dan reward berpengaruh signifikan secara parsial dan simultan terhadap keberhasilan penyusunan anggaran berbasis kinerja di Universitas X.
Co-Authors A Haris Muhammad A. Anggi Reskiamalia AA Sudharmawan, AA ABDUL HAMID HABBE Abdul Hamid Habbe Abdul Hamid Habbe, Abdul Hamid Abdul Rival Adelia, Elza Afifah Ahmad Ramzi Ghulam Syam Aini Indrijawati Ainun Khafifah Alimuddin Alimuddin Amalia, Alia Rezki Amalia, Lestari Rezki Nurul Amaliah, Wafiq Azizah Reski Amiruddin Amiruddin Anastasia Gloria Panggeso Andi Aliyyah Ramadhani Sam Andi Batari Annisa Maknun Andi Devy Aisyah Ansar Andi Fadhilah Nurazisah Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Kusumawati Andi Mutia Lukman Andi Nur Sakinah Andi Nurul Tenriwali Hasanuddin Andi Yustika Manrimawagau Bayan Andry Andry ANDRY, ANDRY Angela Batara Sapa’ Anggreani, Anne Kurry Annisa Muthmainnah Ichwan Anugerah Satria Putra Anwar Anwar Anwar, Anas Iswanto Aribah B, Dewanita Nurul Arif Wibowo Arifuddin Arifuddin Arman, Rifqah Zakiyah Asri Usman Asri Usman Ayu Rinathi Minggu Bashiruddin Ahmad Dahniyar Daud Damara, Mochamad Rizky Darwin, Khadijah Darwis Said Darwis Said, Darwis Daud, Dahniyar Dian Fathirah Dinda Reskiana Putri Dini Apriani, Dini Eka Amelia Elwiyani Army Endang Tri Pratiwi Fadhil Husain Alimuddin Fadhil, Moh Falih Zaki Sudharma Fatimah Zahra Fifi Selvi Fisca Mawa Pangraran Fitria Intani Fitriadi Fitriadi Fitriani Fitriani Fitriani Fitriya Muslimah Zam-Zam Fuada, Nurul Gunawan Hadi Nasbey Haerial Haerial Hamzah Fansyuri Nur Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiya Hasan Hasnawiyah Hasan Hasnawiyah Hasan Hasri Ainun Syahfir Hisnol Djamali Ihlashul’amal, Muhammad Ilham B, Muhammadd Nur Indah Putri Nurafifah Indah Putriyanti Indo Sengengeng Intan Febrianti Irmawati Irmawati Irwan Hidayat Ibrahim Irwansyah, Naila Syahirah Ismail keri Istianah Jamaluddin Jamaluddin Jumadi, Sri Wahyuni Khalimatussa’diah Khalimatussa’diah, Khalimatussa’diah Kunna , Arham Rasyid Andi Kurniawan, Awi Kusumawati Kusumawati Kusumawati, Andi Kusumawati, Andi Kusumawati Laode Wijaya Bagus Irianto Lasri ningsih Lilis Karfina AR Linda A Razak Lombi, Fauziah Devitasari Maghfirah, Annesa Tasya Mahdalena Mahdalena Mahdalena, M. Maizur Maharani Putri Makhfud Syawaludin Masnia Matrik Irma Rante Mediaty Meilani Intan Pertiwi Miftahul Jannah Mohammad Arfandi Adnan Muh. Alief Fahdal Imran Oemar Muh. Nur Irfan Syarif Muhammad Adil Muhammad Afdhal Usman Muhammad Alief Fahdal Muhammad Alif Muhammad Ashar Muhammad Fajar Alamsyah Razak Muhammad Husni Muhammad Rafly Awaluddin Muhammad Resa Saputra Muhammad Yamin Muliani Mangngalla? Muslianti Middin Musriani Mustafa, Mifta Mutahira Nur Insirat Muzzammil Ihza Mahendra Muzzammil Ihza Mahendra Nadhifa, Nisrinatul Nadhilah Amaliah Liwan Nadila, Nadila Nasution Nasution Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana , Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana Nirwana, Nirwana Nisma Ariskha Masdar Nur Afni Bungaeja Nur alim Bahri Nur Azizah Afifah Idrus Nur Illiyyien Nurazizah Nurfadilah Pratiwi Nurfadilah, Ayu Nurfaiqah Yunus Nurleni Nurleni Nurul Asda Fatima Nurul Latifah Nurdin Nurul Maghfirah Surianto Oemar, Imran Oktavia Nindita Oktavina, Ani Oktri Supyati Jaisyul Usrah Panjaitan, Enrico Paul Anggiat Permana, Nalendra Bhayu Pertiwi, Meilani Intan Pitria, Ni Gusti Ayu Pratama Mallisa, Amalia Indah Pratiwi, Dwi Dian Pratiwi, Nathania Putri Ramadhani Qathrunnada Atikah Hamka Rachmat Rachmat Rahimuddin Rahimuddin Rahmawati Kaco Rasyid, Ghofur Rasyid, Syarifuddin Regina Eunike Rezki Amanda Ridzal, Nining Asniar Ririn Akhriani Risna Melati Sukma Bakri Riza Praditha Rizky Khaerany Rosalena Belo Ratte Rosmayanti Rosmayanti Rury Novita Sibulo Rusli, Urisnawati S. Syarifuddin Sahriani Saleha Said, Darwis Salim, Ryni Ramdhani Sandy, Khairum Nadila Sarah Alifa Sarah Alifa Sharaswati Sibulo, Rury Novita Siswadi Sululing Siti Luthfiah Ramadhani Sofia Syaharuddin Sri Ayu Fratiwi Sri Mutiah Husaini Sri Wahyuni Jumadi Sudirman abdi Syamsuddin Syamsuddin Syamsuddin Tahang, Rahmawansyah Andi Tamang, Nurul Azizah Tikupasang, Medyoto Try Sutriani Uswatun Hasanah Utami, Aulia Putri Wahyudi Wahyudi Wardihan, Fatmawati Wayan Anggita Suridiyanti Wenny Nadya Asri Widyantono Arif Winola Yesbarianus Parindingan, Frivaldo Yohanis Rura Yudi Akhmad Sadeli Yuliana Yulitasari, Yulitasari Yusfi Tsabita Nanda Yusuf Yusuf, Mohammad Amil Yusuf, Muh. Silmi Kaffa Zahir Zainuddin Zaikin, Muhammad